sekarreporter1: *GLIMPSE OF A LATEST VERDICT* *V.Kumaravelan Vs. The Commissioner* W.P.No.41178 of 2002 Dated: 14.02.2023 *HONOURABLE MR. JUSTICE N.SATHISH KUMAR* allowed the Writ Petition in the matter relating to *“Enhancement of Property Tax – TN District Municipalities Act, 1920”,* and further observed and held as follows:
[2/20, 17:56] sekarreporter1: *GLIMPSE OF A LATEST VERDICT*
*V.Kumaravelan Vs. The Commissioner*
W.P.No.41178 of 2002
Dated: 14.02.2023
*HONOURABLE MR. JUSTICE N.SATHISH KUMAR* allowed the Writ Petition in the matter relating to *“Enhancement of Property Tax – TN District Municipalities Act, 1920”,* and further observed and held as follows:
1) When Municipality sought to claim excessive tax without any notification, such action cannot be sustained in the eye of law.
2) To make a demand, the tax ought to have been determined and notified.
3) The impugned notice is set aside and the respondent are directed to follow the procedure to determine the tax and take action as per law.
[2/20, 18:28] sekarreporter1: 🌹